An entity is encouraged, but not required, to disclose the following information:
(a) a description of any fully amortised intangible asset that is still in use; and
(b) a brief description of significant intangible assets controlled by the entity but not
recognised as assets because they did not meet the recognition criteria in this Standard
or because they were acquired or generated before the version of SB-FRS 38
Intangible Assets issued in 2003 was effective.